What changed, Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

− **1.** This Directive shall not apply to the following territories forming part of the customs territory of the Community:(a) Mount Athos;(b) the Canary Islands;▼M13(c) the French territories referred to in Article 349 and Article 355(1) of the Treaty on the Functioning of the European Union;▼B(d) t…
− **2.** This Directive shall not apply to the following territories not forming part of the customs territory of the Community:(a) the Island of Heligoland;(b) the territory of Büsingen;(c) Ceuta;(d) Melilla;(e) Livigno.▼M22 —————▼B
− **1.** By way of derogation from Article 32, the place of supply of goods dispatched or transported by or on behalf of the supplier from a Member State other than that in which dispatch or transport of the goods ends shall be deemed to be the place where the goods are located at the time when dispat…
− **2.** Where the goods supplied are dispatched or transported from a third territory or a third country and imported by the supplier into a Member State other than that in which dispatch or transport of the goods to the customer ends, they shall be regarded as having been dispatched or transported f…
− ### Article 34
− **1.** Provided the following conditions are met, Article 33 shall not apply to supplies of goods all of which are dispatched or transported to the same Member State, where that Member State is the Member State in which dispatch or transport of the goods ends:(a) the goods supplied are not products …
− **2.** The Member State within the territory of which the goods are located at the time when their dispatch or transport to the customer ends may limit the threshold referred to in paragraph 1 to EUR 35 000 or the equivalent in national currency, where that Member State fears that the threshold of E…
− Member States which exercise the option under the first subparagraph shall take the measures necessary to inform accordingly the competent public authorities in the Member State in which dispatch or transport of the goods begins.
− **3.** The Commission shall present to the Council at the earliest opportunity a report on the operation of the special EUR 35 000 threshold referred to in paragraph 2, accompanied, if necessary, by appropriate proposals.
− **4.** The Member State within the territory of which the goods are located at the time when their dispatch or transport begins shall grant those taxable persons who carry out supplies of goods eligible under paragraph 1 the right to opt for the place of supply to be determined in accordance with Ar…
− The Member States concerned shall lay down the detailed rules governing the exercise of the option referred to in the first subparagraph, which shall in any event cover two calendar years.
− Articles 33 and 34 shall not apply to supplies of second-hand goods, works of art, collectors' items or antiques, as defined in points (1) to (4) of Article 311(1), nor to supplies of second-hand means of transport, as defined in Article 327(3), subject to VAT in accordance with the relevant special…
− **2.** Paragraph 1 shall not apply where the following conditions are met:(a) the supplier is established or, in the absence of an establishment, has his permanent address or usually resides in only one Member State; and(b) services are supplied to non-taxable persons who are established, have their…
− **3.** Where, during a calendar year, the threshold referred to in point (c) of paragraph 2 is exceeded, paragraph 1 shall apply as of that time.
− **4.** The Member State within the territory of which the suppliers referred to in paragraph 2 are established or, in the absence of an establishment, have their permanent address or usually reside, shall grant those suppliers the right to opt for the place of supply to be determined in accordance w…
− **5.** Member States shall take appropriate measures to monitor the fulfilment by the taxable person of the conditions referred to in paragraphs 2, 3 and 4.
− **6.** The corresponding value in national currency of the amount referred to in point (c) of paragraph 2 shall be calculated by applying the exchange rate published by the European Central Bank on the date of adoption of Council Directive (EU) 2017/2455 (1).
− Only COVID-19 *in vitro* diagnostic medical devices that are in conformity with the applicable requirements set out in Directive 98/79/EC of the European Parliament and of the Council (2) or Regulation (EU) 2017/746 of the European Parliament and of the Council (3) and other applicable Union legisla…
− **1.** Member States shall exempt the following transactions:▼B(a) the final importation of goods of which the supply by a taxable person would in all circumstances be exempt within their respective territory;(b) the final importation of goods governed by Council Directives 69/169/EEC (4), 83/181/EE…
− **1.** Member States shall exempt the following transactions:(a) the supply of goods or services under diplomatic and consular arrangements;▼M7(aa) the supply of goods or services to the European Community, the European Atomic Energy Community, the European Central Bank or the European Investment Ba…
− Pending the adoption of common tax rules, the exemptions provided for in the first subparagraph shall be subject to the limitations laid down by the host Member State.
− (b) transactions which are exempt pursuant to Articles 138, 142 or 144, Articles 146 to 149, Articles 151, 152, 153 or 156, Article 157(1)(b), Articles 158 to 161 or Article 164;
− All taxable persons who, within the meaning of Article 1 of Directive 86/560/EEC (7), Article 2(1) and Article 3 of Directive 2008/9/EC (8) and Article 171 of this Directive, are not established in the Member State in which they purchase goods and services or import goods subject to VAT shall be ent…
− **1.** ►M18 Until 30 June 2022, Member States may provide that the person liable for the payment of VAT is the taxable person to whom any of the following supplies are made:** ◄ **(a) the transfer of allowances to emit greenhouse gases as defined in Article 3 of Directive 2003/87/EC of the European …
− **5.** Where reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011 of the European Parliament and of the Council (10) shall apply and for this purpose the committee shall be the committee established by Article 58 of Council Regulation (EU) No 904/2010 (11).
− Furthermore, where the taxable transaction is carried out by a taxable person who is not established in the Member State in which the VAT is due and no legal instrument exists, with the country in which that taxable person is established or has his seat, relating to mutual assistance similar in scop…
− However, Member States may not apply the option referred to in the second subparagraph to a taxable person not established within the Community, within the meaning of point (1) of Article 358a, who has opted for the special scheme for telecommunications, broadcasting or electronic services.
− **1.** Every taxable person shall ensure that, in respect of the following, an invoice is issued, either by himself or by his customer or, in his name and on his behalf, by a third party:(1) supplies of goods or services which he has made to another taxable person or to a non-taxable legal person;(2…
− Member States may impose specific conditions on taxable persons in cases where the third party, or the customer, who issues invoices is established in a country with which no legal instrument exists relating to mutual assistance similar in scope to that provided for in Directive 2010/24/EU (14) and …
− **2.** Other than by way of the type of business controls described in paragraph 1, the following are examples of technologies that ensure the authenticity of the origin and the integrity of the content of an electronic invoice:(a) an advanced electronic signature within the meaning of point (2) of …
+ **1.** This Directive shall not apply to the following territories forming part of the customs territory of the Community:(a) Mount Athos;(b) the Canary Islands;▼M13(c) the French territories referred to in Article 349 and Article 355(1) of the Treaty on the Functioning of the European Union;▼B(d) t…
+ **2.** This Directive shall not apply to the following territories not forming part of the customs territory of the Community:(a) the Island of Heligoland;(b) the territory of Büsingen;(c) Ceuta;(d) Melilla;(e) Livigno.▼M23 —————▼B
+ **4.** For the purposes of this Directive, the following definitions shall apply:(1) ‘intra-Community distance sales of goods’ means supplies of goods dispatched or transported by or on behalf of the supplier, including where the supplier intervenes indirectly in the transport or dispatch of the goo…
+ ### Article 14a
+ **1.** Where a taxable person facilitates, through the use of an electronic interface such as a marketplace, platform, portal or similar means, distance sales of goods imported from third territories or third countries in consignments of an intrinsic value not exceeding EUR 150, that taxable person …
+ **2.** Where a taxable person facilitates, through the use of an electronic interface such as a marketplace, platform, portal or similar means, the supply of goods within the Community by a taxable person not established within the Community to a non-taxable person, the taxable person who facilitate…
+ By way of derogation from Article 32:
+ (a) the place of supply of intra-Community distance sales of goods shall be deemed to be the place where the goods are located at the time when dispatch or transport of the goods to the customer ends;
+ (b) the place of supply of distance sales of goods imported from third territories or third countries into a Member State other than that in which dispatch or transport of the goods to the customer ends, shall be deemed to be the place where the goods are located at the time when dispatch or transpo…
+ (c) the place of supply of distance sales of goods imported from third territories or third countries into the Member State in which dispatch or transport of the goods to the customer ends shall be deemed to be in that Member State, provided that VAT on those goods is to be declared under the specia…
+ Article 33 shall not apply to supplies of second-hand goods, works of art, collectors' items or antiques, as defined in points (1) to (4) of Article 311(1), nor to supplies of second-hand means of transport, as defined in Article 327(3), subject to VAT in accordance with the relevant special arrange…
+ ### Article 36b
+ Where a taxable person is deemed to have received and supplied goods in accordance with Article 14a, the dispatch or transport of the goods shall be ascribed to the supply made by that taxable person.
+ ## CHAPTER 3a / Threshold for taxable persons making supplies of goods covered by point (a) of Article 33 and supplies of services covered by Article 58
+ ### Article 59c
+ **1.** Point (a) of Article 33 and Article 58 shall not apply, where the following conditions are met:(a) the supplier is established or, in the absence of an establishment, has his permanent address or usually resides only in one Member State;(b) services are supplied to non-taxable persons who are…
+ **2.** Where, during a calendar year, the threshold referred to in point (c) of paragraph 1 is exceeded, point (a) of Article 33 and Article 58 shall apply as of that time.
+ **3.** The Member State within the territory of which the goods are located at the time when their dispatch or transport begins or where the taxable persons supplying telecommunications, radio and television broadcasting services and electronically supplied services are established shall grant taxab…
+ **4.** Member States shall take appropriate measures to monitor the fulfilment by the taxable person of the conditions referred to in paragraphs 1, 2 and 3.
+ **5.** The corresponding value in national currency of the amount mentioned in point (c) of paragraph 1 shall be calculated by applying the exchange rate published by the European Central Bank on the date of adoption of Directive (EU) 2017/2455.
+ ### Article 66a
+ By way of derogation from Articles 63, 64 and 65, the chargeable event of the supply of goods by a taxable person who is deemed to have received and supplied the goods in accordance with Article 14a and of the supply of goods to that taxable person shall occur and VAT shall become chargeable at the …
+ Only COVID-19 *in vitro* diagnostic medical devices that are in conformity with the applicable requirements set out in Directive 98/79/EC of the European Parliament and of the Council (1) or Regulation (EU) 2017/746 of the European Parliament and of the Council (2) and other applicable Union legisla…
+ ### Article 136a
+ Where a taxable person is deemed to have received and supplied goods in accordance with Article 14a(2), Member States shall exempt the supply of those goods to that taxable person.
+ **1.** Member States shall exempt the following transactions:▼B(a) the final importation of goods of which the supply by a taxable person would in all circumstances be exempt within their respective territory;(b) the final importation of goods governed by Council Directives 69/169/EEC (3), 83/181/EE…
+ **3.** When the conditions for the exemption laid down in paragraph 1, point (fb), cease to apply, the Commission or the agency or body concerned shall inform the Member State in which the exemption was applied and the importation of those goods shall be subject to VAT under the conditions applicabl…
+ **1.** Member States shall exempt the following transactions:(a) the supply of goods or services under diplomatic and consular arrangements;▼M7(aa) the supply of goods or services to the European Community, the European Atomic Energy Community, the European Central Bank or the European Investment Ba…
+ Pending the adoption of common tax rules, the exemptions provided for in the first subparagraph, other than that referred to in point (ab), shall be subject to the limitations laid down by the host Member State.
+ **3.** When the conditions for the exemption laid down in paragraph 1, first subparagraph, point (ab), cease to apply, the Commission or the agency or body concerned which received the exempt supply shall inform the Member State in which the exemption was applied and the supply of those goods or ser…